Browsing Rechts-, Wirtschafts- und Sozialwissenschaften by Author "Kimpel, Gerrit"

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Verhaltensreaktionen und Aufkommenswirkungen bei Einführung einer G(K)KB

Kimpel, Gerrit (2016-03-23)

In the course of a harmonization of corporate income taxation across the European Union an introduction of a Common Consolidated Corporate Tax Base (CCCTB) has been taken into consideration for a longer period of time. ...